,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bgaf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #ag1 #bjac ,mr4 
,moran introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide = (fsett+     
c]ta9 pa/-due local tax debts aga9/     
income tax ov]paym5ts4  #a4 ,(fsett+    
pa/-due1 legally en=ceable local tax    
obligations  7a7 ,9 g5]al ,subsection   
7e7 ( section #fdjb ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by add+ at ! end
 ! foll[+ new p>agraph3  7#h7 ,pa/-due1 
legally en=ceable local tax obligations 
7,a7 ,9 g5]al ,a ,/ate may1 on behalf ( 
a local gov]nm5t locat$ )9 ! ,/ate1     
submit a notice ( pa/-due1 legally      
en=ceable local tax obligation = (fset  
"u ?is subsection4  7,b7 ,special rules 
,su* submission & (fset %all be made )  
respect to any pa/-due1 legally         
en=ceable local tax obligation "u rules 
simil> to ! rules ( ?is subsection1     
except--  7i7 "u p>agraph 7#c77;,a71 any

 r$uction attributable to a pa/-due1    
legally en=ceable local tax obligation  
%all be made 79 addition to r$uctions   
specifi$ 9 su* subp>agraph7 aft] !      
ov]paym5t is r$uc$ pursuant to--  7,i7  
?is subsection ) respect to any pa/-due1
 legally en=ceable ,/ate income tax     
obligation2 &  7,,ii7 subsection 7f7 )  
respect to any cov]$ unemploym5t        
comp5sation debt2 &  7ii7 ! local       
gov]nm5t on ^: behalf a ,/ate is        
submitt+ %all c]tify to ! ,/ate t !     
requirem5ts ( p>agraph 7#d7 h be5 met by
 ! local gov]nm5t4  7,c7 ,pa/-due1      
legally en=ceable local tax obligation  
,= purposes ( ?is subsection1 ! t]m     
pa/-due1 legally en=ceable local tax    
obligation means any debt--  7i7 7,i7   
:i* result$ f a judgm5t r5d]$ by a c\rt 
( compet5t jurisdiction1 or a           
det]m9ation aft] an adm9i/rative he>+1  
:i* has det]m9$ an am\nt ( tax to be due
 to a local gov]nm5t2 &  7,,ii7 :i* is  
no long] subject to judicial review2 or 
7ii7 :i* result$ f a tax impos$ by a    

local gov]nm5t :i* has be5 assess$ b n  
collect$1 ! "t = r$et]m9ation ( :i* has 
expir$1 & :i* has n be5 del9qu5t = m ?an
 #aj ye>s4  ,su* t]m %all n include any 
local income tax describ$ 9 ! second    
s5t5ce ( p>agraph 7#e74  7,d7           
,regulations ,! ,secret>y %all issue su*
 regulations1 & modify any su*          
regulations "u p>agraph 7#f71 z may be  
necess>y to c>ry out ! purposes ( ?is   
p>agraph4  4  7b7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
to refunds payable aft] ! date ( !      
enactm5t ( ?is ,act4